Why not just simplify the whole matter?
Just like our two party system locks out any real change, so does the tax system. Both need to go, in total.
I back a consumption tax.
Straight across the board, service and product
You wanna get a lewinsky, you get taxed on the condom and the lips

All governing entities can attach local taxes upon the state and federal tax. By doing such, it will make the local government more efficient if they expect people to live there.
Instead of exempting poor folk, a system of support would be set up under a different department that can more readily check in need.
This tax would be collected by all within its border, here legally or illegally.
By doing this then illegals are entitled to "current" benefits.
No deductions of any kind, period !!!!
It's not perfect, but it's a start.....